FASB Transition Provisions Transition Adjustment for Option Contracts Used in a Cash-Flow-Type Hedge
Derivatives Implementation Group
Statement 133 Implementation Issue No. J4
| Title: | Transition Provisions: Transition Adjustment for Option Contracts Used in a Cash-Flow-Type Hedge |
| Paragraph references: | 48, 49, 52 |
| Date cleared by Board: | July 28, 1999 |
| Date text deleted: | March 21, 2001 Guidance incorporated into Implementation Issue No. J15, "Pre-Existing Hedge Ineffectiveness of a Derivative" |